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Home / Simons-Taxes /New developments, tax rates and allowances, table of cases /New Developments /What's changing? /Proposed changes / ND.2628 Autumn Budget 2024—full expensing for leased assets

ND.2628 Autumn Budget 2024—full expensing for leased assets

New developments, tax rates and allowances, table of cases

The Government announced at Spring Budget 2024 that it is considering whether to extend the availability of 'full expensing' plant and machinery first-year allowances (FYAs) to leased assets. The allowances, which

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D6.503 International movement of capital—reportable transactions and events

I7.504 Designation for the conditional exemption

I3.367 Fall in value relief—changes in interests in land

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E6.303A Domicile of origin

D7.1140 Methods of leaving the REIT regime

E8.810 Application for a National Insurance number

B5.820 Charity's profits of trade—general liability to income tax

C2.902 Wasting assets—wasting of allowable expenditure

E4.1318 Special mixed fund rules

E4.1146 The PAYE cumulative basis—overview

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

I5.221 Lifetime termination of QIIP—general

B5.101 What is 'farming' and 'market gardening'

I5.1122 More than one settlor (income tax and CGT)

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

D4.104 Company residence and the case law test